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Sampath Iyengar 's Law of Income Tax - Complete Set of 11 Volumes (Paperback)

This is 12th Edition of Commentary on the Income Tax Act, 1961 by A.C. Sampath Iyengar as revised by S. Rajaratnam (Member (Retd.), ITAT, Advocate & Tax Management Consultant).  The commentary contains various judgments of the Apex Court, High Courts, Tribunals and Authority for Advance Rulings. It also contains notifications, circulars, instructions issued by the Income Tax Department.  This Commentary attempts to make the law intelligible with the precedents explained with comments thereon linking with earlier precedents bringing out the rationale behind them and pointing out cases in need of review, lest it may not lead to miscarriage of justice. Every effort has been made by classifying the decisions under appropriate heads with comments, so that the precedents are properly understood or appreciated. Every attempt has been made to make it neutral between revenue and the taxpayer to make this commentary more useful and better serve the cause of justice. The precedents of the Tribunal, where there has been no decision of the High Court or where there is useful discussion on law have been highlighted. It is in the context of uncertainties of law with interpretation being constantly unsettled, all efforts are taken in updating this classic work to make it not only useful for tax compliance but for the tax authorities and the framers of law to steer the law towards reasonableness and certainty and make the task of compliance more facile giving lesser scope for debatable interpretations and unlimited discretion placing the taxpayer at the mercy of tax collectors, with no accountability on the part of not only the officers of the Income Tax Department, a feature common to the public servants of both Centre and State Governments. Simplification is an urgent necessity. This books has also highlighted the areas where there is a need for reforms. 

Justice M. B. Shah (Chairman, SIT on Black Money, Former Judge, Supreme Court of India and Former Chief Justice, High Court of Bombay) in the Foreword to the book states, "I appreciate the author for exploring various provisions of Income Tax Law, from different angles. Hence, I am confident that this exhaustive book on "Law of Income Tax" would be useful to Income Tax Officers, Appellate Tribunal, Courts, assessees and the learned advocates practicing Tax Law."

Set of 11 Volumes on "Law of Income Tax" exploring various provisions of Income Tax Law, from different angles at flat 40% off. 

₹16470 (40% off!) (Print Price ₹27445 )

Books included in the Pack

(11 books in 1 categories)
Income Tax Commentary